Water and Property Tax Rebate
Application Period from August 1st to October 31st, 2023
A $102.00 Water Account and/or a $80.00 Property Tax Account Rebate is available to those who meet the following qualifications:
- Must be a recipient of the Federal Guaranteed Income Supplement (GIS) or Ontario Disability Support Program (ODSP).
- Must be a City of Niagara Falls Water Account Holder who is residing at the property and/or,
- Must be a City of Niagara Falls Registered Property Owner who is residing at the property.
For more information, please contact our Finance Department at 905-356-7521 extension 4888, or by email at [email protected].
How to Apply:
Applications will be be available from August 1st - October 31st, 2023 online or in person at City Hall, located at 4310 Queen Street, or the MacBain Community Centre, located at 7150 Montrose Road. The following documentation is required with your application:
- Proof of Address/Identification - Driver's Licence or other (ie. Utility bill other than water or property taxes).
- Proof of Guaranteed Income Supplement (GIS) for 2023 - Entitlement Letter for GIS from Service Canada. Your Letter of Entitlement is mailed to you by Revenue Canada in July of each year. You can visit your Canada.ca My Service Account to access this information. The City of Niagara Falls is not authorized to retrieve this information on your behalf, it is the applicants responsibility to provide the necessary documentation.
- Proof of Ontario Disability Support Program for 2023 - Confirmation Letter from ODSP Caseworker.
Completed applications and supporting documentation can be submitted in the following ways:
- In person at City Hall, located at 4310 Queen Street, Niagara Falls, ON
- In person at the MacBain Community Centre, located at 7150 Montrose Road, Niagara Falls, ON
- By one of our Drop Boxes, located outside City Hall and the MacBain Community Centre. Please label your sealed envelope "Water/Property Tax Rebate"
- By email to [email protected]
- By Mail to:
c/o Water/Tax Rebate Program
4310 Queen Street
P.O. Box 1023
Niagara Falls, ON L2E 6X5
When and How is the Rebate received?
The rebate will be applied as a credit on your Water Account by the end of 2023 and will show as a credit under the adjustment line of your bill.
Note: One rebate per household. The GIS and ODSP Water and Property Tax Rebate(s) cannot be combined.
2023 WATER AND PROPERTY TAX REBATE APPLICATION FORM
2023 WATER AND PROPERTY TAX REBATE - FILLABLE APPLICATION
Application under Section 357/358
Application under Section 357
A property owner may make application under Section 357 of the Municipal Act for a refund of property taxes for the following reasons:
- Ceased to be liable to be taxed at rate it is taxed
- Became exempt
- Mobile unit removed
- Over charged due to a gross or manifest error that is clerical or factual in nature but not an error in judgement in assessing the property
- Repairs or renovations to the land prevents the normal use of the land for at least three months during the year
The property tax refund application can be made for a period during the year or for the entire year. This application must be made no later than February 28 of the year following the taxation year to which the application relates.
Application under Section 358 – Gross or Manifest Clerical Error
A property owner may make application under Section 358 for one or both of the two years preceding the year in which application is made for an overcharge caused by a gross or manifest error in the preparation of the assessment roll that is clerical or factual in nature but not an error in judgement in assessing the property.
Application Under Section 357 - Sickness or Extreme Poverty
Council for the City of Niagara Falls has authorized the Assessment Review Board (ARB), an independent tribunal established by the Province of Ontario to hear and determine sickness and extreme poverty appeals as per By-Law 2021-54. For more information, please visit the following and/or contact the Assessment Review Board at 1-866-448-2248.
This application must be made to the Assessment Review Board no later than February 28 of the year following the taxation year to which the application relates.
For more information please call extension 4214.
Charity Rebates and Similar Organizations
Per Niagara Region By-Law 102-2009.
Tax Rebates for Charitable Organizations policy
Charities and non-profit organizations are eligible for reduced property taxes.
The current Regional By-law allows Council to rebate 40 per cent of total property taxes payable by a charity.
The Charitable Organizations Tax Rebate application form can be found here.
Providing that all eligibility requirements are met, the following rebates will be provided:
- Legions and other similar organizations as defined under section 325 section 6.1 of the Assessment Act - 100 per cent of taxes paid
- Navy Leagues as defined under section 6 of the Assessment Act - 100 per cent of taxes paid
- All other eligible charities as defined in subsection 248 (1) of the Income Tax Act and have a registration number issued by the Canada Customs and Revenue Agency - 40 per cent of taxes paid
- Applications will be accepted between Jan. 1 of the tax year and Feb. 28 of the following year.
For more information please contact 905-356-7521 ext. 4324.
Deferral of Property Taxes for Seniors
If you are a senior over 65 years of age or a low-income person with a disability and own your principal residence in Niagara, you may be eligible for an annual deferral of either all or part of your property tax increases. Basic eligibility requirements are as follows:
- 65 years of age or older and in receipt of the monthly Guaranteed Income Supplement provided under Part II of the Old Age Security Act (Canada)
- or -
- Disabled and in receipt of on-going benefits under the Ontario Disability Support Program.
Ownership / Occupancy
The applicant must own and occupy the property, within Niagara, as their principal residence for which the tax deferral is applied
The applicant must have owned a residential property within Niagara for a period of one or more years preceding the application
Tax Account Standing
- Tax deferral applies to current taxes only and not tax arrears or outstanding taxes
- To maintain eligibility the property taxes must be current
- Eligibility for the deferral program is required for each taxation year
- A tax reduction from a successful assessment appeal may alter the amount of the tax deferral
Review the Application for Deferral of Property Taxes and criteria for application (By-law 96-2006) for more information about eligibility and tax deferral.
Applications for a tax year are to be submitted by February 28 of the following year.
Farm Property Class Tax Rebate Program
One of the ways the Government of Ontario supports agriculture is through the Farm Property Class Tax Rate Program, also known as the "Farm Tax Program."
If you are eligible for the Farm Tax Program, your farmland is taxed at no more than 25 per cent of your municipality's residential property tax rate. Your farm residence and one acre of land surrounding it continue to be taxed at your municipality's residential tax rate.
Agricorp, the Municipal Property Assessment Corporation (MPAC) and the City of Niagara Falls work together to administer the Farm Tax Program. Your property tax rate is provided by the City but the eligibility is determined by MPAC and Agricorp.
- MPAC has assessed your property as farmland
- Your property is used for a farm business and generates an annual gross farm income of at least $7,000.
- The farm has a valid Farm Business Registration Number
- The property is owned by Canadian Citizens or permanent residents
Information about the Farm Property Class Tax Rebate Program is sent to customers throughout the year. Individual deadlines are noted in these packages.
For more information visit:
Managed Forest or Conservation Land
For more information visit Managed Forest or Conservation Land page.
Vacancy Rebate Program
In accordance with Ontario Regulation 325/01 as Amended, the City of Niagara Falls no longer maintains a program to provide tax rebates for vacant commercial or industrial properties. This program ceased effective January 1st, 2021 and the final date to submit an application for any vacancy period prior to these was March 1st, 2021. The City will not accept, process, or acknowledge any application submitted after that date.